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Las Vegas is a city built on the backs of losers. Hall of Fame loser O.J. Simpson will leave it in handcuffs. Rap star Tupac departed in a body bag thanks to being ventilated on The Strip after a fight featuring Mike Tyson, one of the all-time losers. Millions have split with their last dollar left on a green felt table.

In a momentary lapse of reason, Major League Baseball decided Vegas would be a good place to hold this upcoming week’s Winter Meetings.

So, in the middle of casinos that will take future action on its games, rampant prostitution and drug dealers with everything to sell, MLB gathers.

Among those clubs are the Yankees, a team that desperately can’t leave Vegas a loser. They might not bag two of the top three free-agent pitchers by Thursday, but CC Sabathia, A.J. Burnett and Derek Lowe can’t be signed by another club when GM Brian Cashman leaves or you can add the Yankees to the long list of Vegas losers.

Here is a closer look at what the Yankees hope to accomplish:

1. Sometime today, Cashman will huddle with Sabathia to see if the stud lefty is interested in the whopping, six-year, $140 million deal the Yankees offered him a month ago and he hasn’t touched.

Since Sabathia is believed to have just one other offer – five years for $100 million from the Brewers – many believe Sabathia doesn’t want to work in The Bronx and is waiting for something north of the Brewers’ offer.

At some point the Yankees might want to kill that offer and get on with other interests.

2. The Braves are willing to go four years for $60 million and a vesting option for a fifth with Burnett and might guarantee a fifth year. Due to Burnett’s medical history, the Yankees are leery of a fourth year but could go higher than $15 million per across four, especially if Sabathia spurns them.

The Yankees covet Lowe for his competitiveness, success and experience in the AL East. Still, he is looking for $16 million and four or five years. That may be too rich for a 35-year-old hurler. It’s believed Lowe’s first choice is returning to Boston, where he last pitched in 2004.

3. If the Yankees decide they can’t land two of the three free-agent hurlers, they will throw the money at Mark Teixeira, the switch-hitting first baseman who is looking for $20 million a year. Agent Scott Boras would like a 10-year deal, but that will be hard to land. Think more like six or seven.

Even if they do upgrade their shaky rotation, the Yankees are losing Bobby Abreu and Jason Giambi from a lineup that underachieved a year ago and currently has Nick Swisher at first, Brett Gardner in center, Xavier Nady in right, Hideki Matsui as the DH and Jose Molina behind the plate.

4. Listen long and hard to offers about second baseman Robinson Cano.

Hitting coach Kevin Long is convinced Cano will bounce back from last year’s disappointing .271 average.

The Dodgers don’t have the pitching to give for Cano, but might deliver four-tool outfielder Matt Kemp for the second baseman. They would want Melky Cabrera in the deal, too.

Kemp hits, hits with power, runs and has an above-average arm. NL talent evaluators say his speed would enable him to overcome shaky instincts and play center, though he is a better corner outfielder.

And while the Yankees would hold their breath Cano doesn’t bounce back to the .322 career hitter he was before last year’s slump, they have the option of signing free agent Orlando Hudson, who wants to play for the Yankees or Mets, to handle second base.

5. There are voices within the Yankees’ organization who believe Manny Ramirez’s bat would be a help. Others want no part of him. It should be curious to see who wins. Ramirez will want upward of $20 million and comes with a lot of baggage.